Changwon District Court 2016Guhap53294 (No. 26, 2017)

It shall not be recognized that farmland has been changed directly for 8 years or longer.

In light of the fact that a community resident is consistently stated as farmland cultivated on his/her behalf for at least eight years, it is difficult to recognize that he/she has cultivated farmland directly for at least eight years.

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

2017Nu1145 Revocation of Disposition of Imposing capital gains tax

west ○

○ Head of tax office

Changwon District Court Decision 2016Guhap53294 Decided September 26, 2017

8.01.24

2018.021

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 158,059,310 against the plaintiff on May 9, 2016 by the defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasons for this court are as stated in the reasoning of the judgment of the first instance, except for the addition of "Evidence No. 16 of the "Evidence No. 4, No. 2 and 3 of the judgment of the first instance," the Witness of the △△△△△△△△," and "Evidence No. 3 through 7, No. 9 through 11, No. 13, and No. 14 of the same third party" to "Evidence No. 16 of the judgment of the first instance," and therefore, it shall be cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act, the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the court of first instance is just and the plaintiff's appeal is dismissed as it is without merit.

this decision is delivered with the assent of all Justices.